This document assesses the magnitude of velocity measurement errors that may arise when performing stereo particle image velocimetry (PIV) with cameras viewing through thick, refractive window and where the calibration is performed in one plane only. The effect of the window is to introduce a refractive error that increases with window thickness and the camera angle of incidence. The calibration should be performed while viewing through the test section window, otherwise a potentially significant error may be introduced that affects each velocity component differently. However, even when the calibration is performed correctly, another error may arise during the stereo reconstruction if the perspective angle determined for each camera does not account for the displacement of the light rays as they refract through the thick window. Care should be exercised when applying in a single-plane calibration since certain implicit assumptions may in fact require conditions that are extremely difficult to meet in a practical laboratory environment. It is suggested that the effort expended to ensure this accuracy may be better expended in performing a more lengthy volumetric calibration procedure, which does not rely upon the assumptions implicit in the single plane method and avoids the need for the perspective angle to be calculated.